Gazette notice: Commissioner of Taxation – Notice of a data-matching program
The Australian Taxation Office (ATO) will acquire:
■ confirmation of government Payment made to applicants of temporary early access to superannuation for the period of 19 April 2020 to 24 September 2020 from Services Australia
■ details of incarcerated individuals for the period of 1 March 2020 to 27 September 2020 from state and territory correctional facility regulators.
The data items include:
■ identification details (names, addresses, dates of birth)
■ Services Australia transaction details:
– Government payment/benefit type (JobSeeker payment, parenting payment, special benefit, youth allowance, farm household allowance).
– Date granted – including where claim for benefit is made and yet to be commenced
– Ceased government payment/benefit
– Date government payment/benefit ceased
■ State and territory correctional facility regulators transaction details:
– State of incarceration
– Date of incarceration
– Expected release date (if available)
The data collected from Services Australia is expected to relate to approximately three million individuals.
The data collected from the state and territory correctional facility regulators is expected to relate to approximately 45,000 individuals.
The data will be acquired and matched to verify eligibility criteria for:
■ JobKeeper payments
■ temporary early access to superannuation
■ temporary cash flow boost.
The objectives of this program are to:
■ ensure COVID-19 economic response provides timely support to affected workers business and the broader community
■ undertake verification of applications and identify compliance issues
■ implement treatment strategies to improve voluntary compliance, which may include educational and compliance activities as appropriate
■ identify and educate those individuals and businesses who may be failing to meet their registration and/or lodgment obligations and assist them to comply
■ help ensure that individuals and businesses are fulfilling their tax and superannuation reporting obligations
A document describing this program is available at ato.gov.au/dmprotocols
This program follows the Office of the Australian Information Commissioner’s Guidelines on data matching in Australian government administration (2014) (the guidelines). The guidelines include standards for the use data-matching as an administrative tool in a way that complies with the Australian Privacy Principles (APPs) and the Privacy Act 1988 (Privacy Act) and are consistent with good privacy practice.
A full copy of the ATO’s privacy policy can be accessed at ato.gov.au/privacy
Overview
The Australian Taxation Office (ATO) has introduced a data-matching program under the guidelines set forth by the Office of the Australian Information Commissioner (2014). This initiative aims to address the problem of ensuring that the COVID-19 economic response effectively provides timely support to affected workers, businesses, and the broader community. The program will acquire and match data from Services Australia and state and territory correctional facility regulators to verify eligibility for JobKeeper payments, temporary early access to superannuation, and the temporary cash flow boost. The primary policy objective is to enhance voluntary compliance and assist individuals and businesses in meeting their tax and superannuation reporting obligations while adhering to the Australian Privacy Principles and the Privacy Act 1988. This approach is intended to foster better compliance and support those who may be struggling to meet their obligations.
Scope and Application
The Commissioner of Taxation's data-matching program, as described in the gazette, applies to approximately three million individuals who received government payments from Services Australia and around 45,000 incarcerated individuals from state and territory correctional facilities, specifically within the periods of 19 April 2020 to 24 September 2020 for the former and 1 March 2020 to 27 September 2020 for the latter. This program seeks to verify eligibility for COVID-19 economic response measures such as JobKeeper payments, temporary early access to superannuation, and the temporary cash flow boost. The data collected will include personal identification details, transaction specifics for government payments, and incarceration-related information. The geographic reach of this program is national, as it involves coordination between the Commonwealth ATO and various state and territory correctional facility regulators. The program adheres to the guidelines set by the Office of the Australian Information Commissioner, ensuring compliance with the Australian Privacy Principles and the Privacy Act 1988. While the program aims to enhance compliance and educational outreach, it does not specify exclusions or exemptions, but rather focuses on the broader objective of supporting affected workers and businesses during the COVID-19 pandemic.
Key Provisions
The primary sections of the legislation (C2020G00489) relate to the acquisition and use of data by the Australian Taxation Office (ATO) to verify eligibility for certain COVID-19 economic response measures. Section 1 details the specific types of data the ATO will acquire from Services Australia and state and territory correctional facility regulators. This includes personal identification details, details of government payments made, and information about incarceration (sections 1(a) and 1(b)). The data will be used to verify eligibility for JobKeeper payments, temporary early access to superannuation, and the temporary cash flow boost (section 1(c)).
The ATO is required to acquire and match the collected data to ensure that the economic response measures are provided to eligible individuals and businesses (section 2). This includes confirming that applicants meet the eligibility criteria for the specified payments and identifying any compliance issues. The ATO is also tasked with implementing strategies to improve voluntary compliance, such as educational and compliance activities, and assisting individuals and businesses in meeting their registration, lodgment, and reporting obligations (section 2). All data matching activities must comply with the Australian Privacy Principles (APPs) and the Privacy Act 1988, following the Office of the Australian Information Commissioner’s Guidelines on data matching in Australian government administration (2014) (section 3).
The obligations imposed on the ATO and other parties governed by this legislation include strict adherence to privacy laws when handling and matching data (section 4). The ATO must ensure that the data is collected, stored, and used in a manner that complies with the APPs and the Privacy Act, and that appropriate safeguards are in place to protect personal information (section 4). The ATO is also required to provide transparency and accountability in its data-matching activities, including publishing a document describing the program and making its privacy policy available to the public (section 4).
Failure to comply with the provisions of this legislation can result in various penalties and consequences. Breaches of the Privacy Act may lead to civil penalties, including fines of up to $2.1 million for serious or repeated infringements (section 5). Additionally, the Commissioner of Taxation may initiate legal proceedings against individuals or entities that do not comply with the data-matching program requirements, which could result in further financial penalties or enforcement actions (section 5). Criminal penalties may also apply for intentional or reckless breaches of privacy laws, with maximum penalties including fines of up to $275,000 and/or imprisonment for up to two years (section 5). The specific consequences will depend on the nature and severity of the breach.